December 2021 IASB meeting agenda posted

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03 Dec, 2021

The IASB has posted the agenda for its next meeting, which will be held in London on 14–16 December 2021. There are seven topics on the agenda.

The Board will discuss the following:

  • Second com­pre­hen­sive review of the IFRS for SMEs Standard
  • Rate-reg­u­lated ac­tiv­i­ties
  • Primary financial state­ments
  • Financial instruments with characteristics of equity
  • Third agenda con­sul­ta­tion
  • Maintenance and consistent application
  • Business combinations under common control

The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries, as well as observer notes from the meeting on this page as they become available.

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